ST MARY S C M I EDUCATIONAL AND CHARITABLE SOCIETY ,SANAUR PATIALA vs. CIT EXEMPTIONS CHANDIGARH, C.R. BUILDING, CHANDIGARH

The grievance of the assessee as per grounds of appeal is that the ld. CIT (E) has erred in rejecting the application without giving an effective opportunity of hearing. It was mentioned that the assessee had sent application for ITA-1390/CHD/2026 A.Y. 2026-27 2 adjournment but that application was considered and the appeal of the assessee was dismissed and registration was cancelled. It was further submitted that the application of the assessee was rejected without assigning reasons and even without affording an opportunity of being heard to the assessee. It was prayed that the matter be restored for fresh consideration on merits.

On the other hand , the ld. DR relied upon the order passed.

We have heard the ld. CIT DR and have perused the material available on record. Considering the totality of the facts and circumstances, we are of the considered opinion that one more opportunity be given to the assessee to prove its case and accordingly, the matter is remanded back to the file of ld. CIT (E) with direction to provide opportunity of hearing and ld. CIT (E) shall provide opportunity to the assessee to file the documents/evidences as may be required to prove the case of the assessee.

In the light of the above, appeal of the assessee is allowed for statistical purposes. Order pronounced on 02.07.2026. (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER “Poonam”

CHANDIGARH गाड" फाईल/ Guard File 5.